FINANCIAL REPORT – FIRM L – PERIOD 10

Company Profit & Loss Statement

Period 0 Period 1 Period 2 Period 3 Period 4 Period 5 Period 6 Period 7 Period 8 Period 9 Period 10 Cumulative
Revenues 37,532 37,434 25,896 1,427 18,528 14,925 39,545 42,403 46,251 81,418 119,083 464,443
Cost of goods sold -19,836 -15,591 -12,774 -867 -9,108 -7,468 -18,791 -19,036 -39,447 -59,864 -79,301 -282,082
Inventory holding costs -566 -2,531 -1,559 0 -210 -1,064 -2,720 -4,414 -2,360 -3,313 -5,149 -23,886
Inventory selling costs 0 0 0 -3,899 0 0 -2,660 0 -9,367 0 -5,466 -21,392
Contribution before marketing 17,130 19,312 11,563 -3,339 9,210 6,394 15,374 18,953 -4,923 18,242 29,167 137,083
Advertising media -2,880 -3,700 -100 -2,000 -3,300 -2,948 -5,370 -5,834 -4,661 -3,300 -6,000 -40,093
Advertising research -120 -100 -300 -1,000 -767 -500 -700 -1,275 -800 -450 -400 -6,412
Commercial team costs -2,478 -2,805 -2,338 -2,265 -1,262 -899 -2,241 -2,031 -2,068 -706 -1,488 -20,581
Contribution after marketing 11,652 12,707 8,824 -8,605 3,881 2,046 7,064 9,814 -12,452 13,786 21,279 69,997
Market research studies -245 -255 -202 -206 -218 -525 -131 -460 -171 0 0 -2,411
Research and development 0 0 -2,090 -1,450 -4,950 -7,033 0 -7,100 -1,000 -4,095 -1,002 -28,720
Loan reimbursed 0 0 0 0 0 -491 -1,196 -1,315 -3,864 -4,250 -3,884 -15,000
Loan received 0 0 0 0 3,000 4,000 0 8,000 0 0 0 15,000
Interests paid 0 0 0 0 -300 -700 -651 -1,331 -1,200 -813 -388 -5,384
Exceptional costs or profits 0 0 0 0 0 0 0 0 0 0 0 0
Earnings before taxes 11,407 12,452 6,533 -10,260 1,413 -2,703 5,087 7,607 -18,686 4,627 16,005 33,482
All numbers in thousands of dollars

Market Contribution

Clinites Nutrites
Revenues 51,842 67,241
Cost of goods sold -36,784 -42,517
Inventory holding costs -1,427 -3,723
Inventory selling costs -64 -5,402
Contribution before marketing 13,568 15,599
Advertising media -3,000 -3,000
Advertising research -200 -200
Commercial team costs -758 -730
Contribution after marketing 9,610 11,669
Market research studies 0 0
Research and development -750 -252
Net contribution 8,860 11,417

Product Contribution
LIKE LIME LITE LUCK LUSHLY
Clinites Clinites Clinites Nutrites Nutrites
Revenues 23,604 3,011 25,228 54,481 12,760
Cost of goods sold -13,720 -1,250 -21,814 -31,224 -11,294
Inventory holding costs -236 -1,191 0 -1,104 -2,619
Inventory selling costs 0 0 -64 0 -5,402
Contribution before marketing 9,649 569 3,350 22,153 -6,555
Advertising media -1,500 0 -1,500 -1,500 -1,500
Advertising research -100 0 -100 -100 -100
Commercial team costs -380 -26 -352 -351 -379
Contribution after marketing 7,669 543 1,398 20,203 -8,534
All numbers in thousands of dollars
Retail and Selling Prices

LIKE LIME LITE LUCK LUSHLY

Clinites Clinites Clinites Nutrites Nutrites
Rec. retail price 8.95 20.50 9.50 20.00 20.45
Average retail price 8.20 20.50 8.87 18.84 19.43
Average selling price 5.54 12.30 5.83 12.27 12.44

Market Shares
LIKE LIME LITE LUCK LUSHLY
Clinites Clinites Clinites Nutrites Nutrites
Market share - Unit 4.2% 0.2% 4.3% 13.2% 3.0%
Market share - Value 3.3% 0.5% 3.6% 12.0% 2.8%

Distribution Coverage and Volume Sold

Distribution Coverage (% outlets) Volume sold
Specialized Specialized
Mass Merch. Dept. Stores Beauty Portals Mass Merch. Dept. Stores Beauty Portals
mass mass
LIKE Clinites 3% 2% 1% 0% 2,357,293 1,109,181 153,490 641,452
LIME Clinites 0% 0% 0% 0% 0 0 244,765 0
LITE Clinites 4% 3% 2% 0% 1,084,723 2,060,932 438,288 746,246
LUCK Nutrites 5% 4% 3% 0% 1,481,264 1,309,346 1,205,712 442,534
LUSHLY Nutrites 1% 3% 3% 10% 153,782 365,789 330,143 176,280
Total Number of Outlets 13,500 2,400 12,500 10
Sales, Production and Inventory
LIKE LIME LITE LUCK LUSHLY
Clinites Clinites Clinites Nutrites Nutrites
Volume sold 4,261 245 4,330 4,439 1,026
Planned production 6,000 1,000 5,000 8,000 5,000
Actual production 4,800 800 4,330 6,400 4,000
Inventory at beginning of period 390 2,836 0 0 0
Inventory at end of period 929 3,391 0 1,961 2,974
All numbers in thousands of units

Unit Cost, COGS and Inventory Holding Cost

LIKE LIME LITE LUCK LUSHLY

Clinites Clinites Clinites Nutrites Nutrites
Volume sold 4,261 245 4,330 4,439 1,026
Unit cost (current) 3.17 4.02 5.04 7.03 11.01
Unit cost (average) 3.22 5.11 5.04 7.03 11.01
Cost of goods sold 13,720 1,250 21,814 31,224 11,294
Inventory at end of period 929 3,391 0 1,961 2,974
Inventory holding costs 236 1,191 0 1,104 2,619
All numbers in thousand of units, except unit costs in $ and Cost of goods sold in thousands of dollars
Research and Development Projects
Required Cumulative
Available since Desired base Minimum base
MARKET : Clinites Efficacy Safety Packaging Pleasure Usability budget for allocated
Period cost cost
completion budget
PILITE3 9 52 43 67 70 61 5.84 5.84 0 650
PILIKE3 7 42 33 51 60 69 4.86 4.86 0 100
PILILOW 7 35 45 60 37 40 4.48 4.47 0 1,000
PILIME2 5 69 78 10 49 10 4.78 4.78 0 570
PILIKE2
PILITE
PILIME1
PILIKE1
PILIME
PILIKE
PI-LIKE 5
3
2 30
10
80
50
42 10
30
10
33 51
70
65
10
51 60
70
65
10
60 69
30
10
50
69 3.42
5.07
3.46
4.96
2.64
4.86
6.22 3.41
5.06
3.45
4.95
2.64
4.86 0
0 400
750
850
600
1,860
230
1,500
PI-LIME
PILIKE4 0 69
29 78
41 42
32 49
26 46
34 9.37
3.27 5.96
3.27 0 2,000
1,400

Unit costs are given in $. Cumulative budget and Budget required for completion are given in thousands of $. Physical characteristics are given on a scale from 10 (Low) to 100 (High).
 Required Cumulative
Available since Clinical Desired base Minimum base
MARKET : Nutrites Nutrition PackagingN Flavor Variety budget for allocated
Period Benefit cost cost
completion budget
PULUSH3 9 71 67 68 64 56 12.54 12.53 0 1,400
PULUSH1 7 70 70 65 65 60 12.84 12.84 0 3,000
PULUCK1 7 45 65 45 45 45 9.88 9.88 0 3,000
PULUSHLY 5 70 10 65 10 55 7.51 7.51 0 7,263
PULUCK 5 30 40 10 10 10 4.46 4.46 0 3,000
PULUCKY 50 65 48 45 45 10.13 10.13 299 1,000
PULUCK3 53 65 35 41 37 9.50 9.49 0 1,647